assessee
noun [ C ] uk/ə.sesˈiː/ us/ə.sesˈiː/
(尤指出于决定纳税额等原因的)受评估方
a person or group that is being assessed (= judged), especially in order to decide how much tax they must pay
The form must be filled out by every assessee on a yearly basis. 这份表格必须每年由受评估方填写。